The Assembly Department uses a process cost accounting system and the weighted-average cost ow assumption. The department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. During July, $231,800 of materials costs and $157,624 in conversion costs were charged to the department. The beginning work in process inventory was $101,260 on July 1, comprised of $85,400 of materials costs and $15,860 of conversion costs. Other data for the month of July are as follows: Beginning work in process inventory, 7/1 30,500 units (40% complete as to conversion costs} Units completed and transferred out 85,400 units Ending work in process inventory, 7/31 36,600 units (30% complete as to conversion costs} Answer the following questions. (a) How many physical units have to be accounted for in July? Physical units units 1. How many physical units have to be accounted for in July? 2. What are the equivalent units of production for materials and for conversion costs for the month of July? glitz;- 3. What is the total cost assigned to the-units that were transferred out of the process in July? 4. What is the total cost of the July 31 inventory? Please type in answers